1.Tax obligations:
- Residents of Greece: They are taxed based on their world income, namely their income whatever its country of origine (from Greece and abroad).
- Residents abroad (Non-Tax Residents): They are taxed in Greece based only on their income originating from Greece. Any income earned abroad is not taxed on Greece, but may be taxed in their country of residence.
2. Filing tax declarations:
- Residents of Greece: They must file a tax declaration in Greece every year, declaring all their income.
- Residents abroad (Non-Tax Residents): They may also file a tax declaration if they have income in Greece, but under different requirements and without the need to declare their income originating abroad.
3. Presumed income:
- Residents of Greece: They have a presumed income, namely they are taxed based on the value of their residence, their vehicles, bank savings, etc.
- Residents abroad (Non-Tax Residents): There is no presumed income for residents abroad, therefore they can avoid additional taxes connected to the presumed income.
4. Property in Greece:
- Residents of Greece: They declare all their property in Greece and are taxed in accordance.
- Residents abroad (Non-Tax Residents): They may be taxed for property in Greece (e.g. real estate property) but with exemptions or under different terms.
5. Access to public services and insurance:
- Residents of Greece: They are entitled to public healthcare services and social insurance.
- Residents abroad (Non-Tax Residents): They have a limited access to the Greek public services and need to be insured in their country of residence.
6. Healthcare and social insurance:
- Residents of Greece: They are fully covered by the National Social Insurance Organization (EFKA) and may use the health system services.
- Residents abroad (Non-Tax Residents): They are normally covered by the insurance authority of their country of residence. In Greece, they may have limited access.
7. Rights and obligations as a citizen:
- Residents of Greece: They are affected by all the changes in the Greek laws and participate in the elections.
- Residents abroad (Non-Tax Residents): They have a right to vote in the Greek elections (under special conditions) and participate under different conditions in the political processes.
8. Capital transfer processes:
- Residents of Greece: Their capital tranfers are monitored and they have limitations on the amounts which they may send abroad.
- Residents abroad (Non-Tax Residents): May have a more liberal access to money transfers to and from Greece, depending on their country of residence.
These differences depend on the international tax treaties, the Greek laws and the Public Revenue Agency requirements (AADE).